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Title 27 published on .
The following are only the Rules published in the Federal Register after the published date of Title 27.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This temporary rule amends the regulations of the Alcohol and Tobacco Tax and Trade Bureau (TTB) pertaining to permits for importers of tobacco products and processed tobacco by extending the duration of new permits from three years to five years. Based on its experience in the administration and enforcement of importer permits over the past decade, TTB believes that it can gain administrative efficiencies and reduce the burden on industry members, while still meeting the purposes of the limited-duration permit, by extending the permit duration to five years. This temporary rule also makes several technical corrections by amending the definition of “Manufacturer of tobacco products” to reflect a recent statutory change, and by amending a reference to the sale price of large cigars to incorporate a clarification published in a prior TTB temporary rule. Finally, this temporary rule incorporates and reissues TTB regulations pertaining to importer permit requirements for tobacco products, and minimum manufacturing and marking requirements for tobacco products and cigarette papers and tubes, and, as a result, these temporary regulations replace temporary regulations originally published in 1999. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register .
The Alcohol and Tobacco Tax and Trade Bureau is making permanent, with some changes, temporary regulatory amendments promulgated in response to certain changes that the Children's Health Insurance Program Reauthorization Act of 2009 made to the tobacco provisions of the Internal Revenue Code of 1986. The regulatory amendments adopted in this final rule include permit and related requirements for manufacturers and importers of processed tobacco, requirements for manufacturers of tobacco products who also manufacture processed tobacco, and regulations related to the expansion of the definition of roll-your-own tobacco.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 5701 - Rate of tax
§ 5702 - Definitions
§ 5703 - Liability for tax and method of payment
§ 5704 - Exemption from tax
§ 5705 - Credit, refund, or allowance of tax
§ 5711 - Bond
§ 5712 - Application for permit
§ 5713 - Permit
§ 5721 - Inventories
§ 5722 - Reports
§ 5723 - Packages, marks, labels, and notices
§ 5731 - Imposition and rate of tax
§ 5741 - Records to be maintained
§ 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
§ 5754 - Restriction on importation of previously exported tobacco products
§ 6061 - Signing of returns and other documents
§ 6065 - Verification of returns
§ 6151 - Time and place for paying tax shown on returns
§ 6402 - Authority to make credits or refunds
§ 6404 - Abatements
§ 6806 - Occupational tax stamps
§ 7011 - Registration—persons paying a special tax
§ 7212 - Attempts to interfere with administration of internal revenue laws
§ 7342 - Penalty for refusal to permit entry or examination
§ 7606 - Entry of premises for examination of taxable objects
§ 7805 - Rules and regulations
§ 9301 - Definitions
§ 9303 - Use of eligible obligations instead of surety bonds
§ 9304 - Surety corporations
§ 9306 - Surety corporations acting outside area of incorporation and place of principal office